Okla. Stat. tit. 47, § 47-1103

A. It is the intent of the Legislature that the owner or owners

of every vehicle in this state shall possess a certificate of title

as proof of ownership and that every vehicle shall be registered in

the name of the owner or owners thereof. All registration and

license fees and mileage taxes imposed by the Oklahoma Vehicle

Oklahoma Statutes - Title 47. Motor Vehicles Page 1051

License and Registration Act shall be for the purpose of providing

funds for the general governmental functions of the state, counties,

municipalities and schools and for the maintenance and upkeep of the

avenues of public access of this state. Such registration and

license fees shall apply to every vehicle operated upon, over, along

or across any avenue of public access within this state and when

paid in full, shall be in lieu of all other taxes, general and

local, unless otherwise specifically provided.

B. Unless otherwise provided, all fees to be retained by the

licensed operator pursuant to the Oklahoma Vehicle License and

Registration Act, shall be retained by the licensed operator

pursuant to subsection E of Section 1141.1 of this title.

1. This section shall apply to subsection H of Section 1105,

Section 1115, 1132, 1132.1, 1132.4, 1135.1, 1135.2, 1135.3,

subsection H of Section 1140, and Section 1151 of this title, and

Section 2103 of Title 68 of the Oklahoma Statutes, beginning July 1,

2023. Except that the five-dollar fee for the license plate issued

pursuant to paragraph 31 of subsection B of Section 1135.2 of this

title shall be retained by the licensed operator.

2. This section shall apply to subsections G, L, M, N, and R of

Section 1105, Sections 1107.4, 1110, 1116, 1126, 1135.4, 1135.7,

1135.9, and 1143 of this title, and Section 4021 of Title 63 of the

Oklahoma Statutes, beginning July 1, 2025.